ANNAMANADA SERVICE CO-OPERATIVE BANK LIMITED NO.159 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/3370/2020HC KeralaKLHC01009638202007 February 2020Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a direction to the Commissioner of Income Tax (Appeals) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court also directed that recovery proceedings and the collection of assessed tax be kept in abeyance pending the disposal of the appeal. The Court took note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. The Court did not decide on the merits of the appeal itself, but rather on the procedural aspect of its disposal and the interim relief regarding recovery.

What were the facts?

The petitioner, Annanada Service Co-operative Bank Limited, filed a writ petition before the High Court of Kerala challenging the inaction of the Commissioner of Income Tax (Appeals). The petitioner sought a direction for the disposal of their statutory appeal. The petitioner relied on a Division Bench judgment in W.A. No. 1529 of 2019, which directed the disposal of appeals and granted a stay of recovery during the pendency of appeals. The Standing Counsel for the revenue acknowledged that the facts of the present case were substantially similar to those considered by the Division Bench.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the statutory appeal filed by the petitioner? 2. Whether recovery proceedings and collection of assessed tax should be kept in abeyance pending the disposal of the appeal? Assessee's Contention: The petitioner relied on Ext.P5 judgment dated 01.07.2019 in W.A. No. 1529 of 2019 and connected cases, arguing that the Division Bench had directed the disposal of appeals and granted a stay of recovery during the pendency of the appeals. Revenue's Contention: The learned Standing Counsel admitted that the facts of the case were substantially the same and similar to the facts noted by the Division Bench in W.A. No. 1529/2019 and could be followed.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.3370 OF 2020

W.A No.1529 of 2019

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 WP(C).No.3370 OF 2020(U) PETITIONER/S: ANNAMANADA SERVICE CO-OPERATIVE BANK LIMITED NO.159 ANNAMANADA, CHALAKUDY TALUK, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN - 680 001. 2 THE INCOME TAX OFFICER WARD (2), SHAKTAN NAGAR, THRISSUR, PIN - 680 001. OTHER PRESENT: NAVANEETH N NATH FOR JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.3370 OF 2020(U) 2 JUDGMENT Dated this the 7

th day of February, 2020 Heard O.D.Sivadas, the learned counsel for the petitioner and Sri.Navaneeth N. Nath holding for Sri. Jose Joseph, the learned Standing Counsel for respondents.

Petitioner refers to and relies on Ext.P5 judgment dated 01.07.2019 in W.A No.1529 of 2019 and connected cases to contend that the Division Bench directed disposal of appeals and granted stay of recovery during the pendency of the appeals.

The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A.No.1529/2019, hence can be followed. Hence, the writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 1st respondent to consider and dispose of the statutory appeal filed by the petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank

WP(C).No.3370 OF 2020(U) 3 Ltd, v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287] and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. S.V.BHATTI Dxy JUDGE

WP(C).No.3370 OF 2020(U) 4

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 17.12.2019 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2017-18. EXHIBIT P2 COPY OF THE APPEAL DATED 4.1.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2017-18. EXHIBIT P3 COPY OF THE PROCEEDING DATED 27.1.2020 ISSUED BY THE 2ND RESPONDENT.

Recent GST High Court judgments

Search GST case law →